| dc.contributor.advisor | | |
| dc.contributor.advisor | TAHAR, AFRIZAL | |
| dc.contributor.author | UTAMI, CAHYANING TYAS | |
| dc.date.accessioned | 2019-07-01T07:05:36Z | |
| dc.date.available | 2019-07-01T07:05:36Z | |
| dc.date.issued | 2019-01-09 | |
| dc.identifier.uri | http://repository.umy.ac.id/handle/123456789/27621 | |
| dc.description | This research aims to test the influence of Corporate Social Responsibility,
Managerial Ownership, Capital Intensity and Firm Size towards Tax
Aggressiveness. The population in this research is service companies on property
and real estate sector listed on Indonesia Stock Exchane of years 2015-2017.
In this study, sample selected by purposive sampling method and retrieved
41 companies that fit the criteria for sample. Data collection techniques in this
study done by the documentation technique by collecting documentary data
sources such as annual reports of the companies that became the sample of the
research or obtained from database of Indonesian Stock Exchange and
www.idx.co.id. Hypothesis testing is done using multiple regression analysis. The
data processing is done by either using a multiple linear regression by statistical
test using SPSS 15.0.
Based on the analysis has been done, the result show that corporate social
responsibility has not effect on tax aggressiveness, managerial ownership not
effect on tax aggressiveness, capital intensity not effect on tax aggressiveness and
firm size has negative effect on tax aggressiveness. | en_US |
| dc.description.abstract | This research aims to test the influence of Corporate Social Responsibility,
Managerial Ownership, Capital Intensity and Firm Size towards Tax
Aggressiveness. The population in this research is service companies on property
and real estate sector listed on Indonesia Stock Exchane of years 2015-2017.
In this study, sample selected by purposive sampling method and retrieved
41 companies that fit the criteria for sample. Data collection techniques in this
study done by the documentation technique by collecting documentary data
sources such as annual reports of the companies that became the sample of the
research or obtained from database of Indonesian Stock Exchange and
www.idx.co.id. Hypothesis testing is done using multiple regression analysis. The
data processing is done by either using a multiple linear regression by statistical
test using SPSS 15.0.
Based on the analysis has been done, the result show that corporate social
responsibility has not effect on tax aggressiveness, managerial ownership not
effect on tax aggressiveness, capital intensity not effect on tax aggressiveness and
firm size has negative effect on tax aggressiveness. | en_US |
| dc.publisher | FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS MUHAMMADIYAH YOGYAKARTA | en_US |
| dc.subject | Corporate Social Responsibility, Managerial Ownership, Capital Intensity, Firm Size, Tax Aggressiveness | en_US |
| dc.title | PENGARUH CORPORATE SOCIAL RESPONSIBILITY, KEPEMILIKAN MANAJERIAL, CAPITAL INTENSITY DAN UKURAN PERUSAHAAN TERHADAP TAX AGGRESSIVENESS | en_US |
| dc.title.alternative | (STUDI PADA PERUSAHAAN JASA SEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2017) | |
| dc.type | Thesis
SKR
FEB
280 | en_US |
